Results 11 to 20 of about 9,365,622 (118)
Payroll Tax Incidence: Evidence from Unemployment Insurance [PDF]
arXiv, 2023 Economic models assume that payroll tax burdens fall fully on workers, but where does tax incidence fall when taxes are firm-specific and time-varying? Unemployment insurance in the United States has the key feature of varying both across employers and over time, creating the potential for labor demand responses if tax costs cannot be fully passed on ...
arxiv
Specifics of formation tax revenues and ways to improve it in Georgia [PDF]
arXiv, 2021 In the research there is reviewed the peculiarities of the formation of tax revenues of the state budget, analysis of the recent past and present periods of tax system in Georgia, there is reviewed the influence of existing factors on the revenues, as well as the role and the place of direct and indirect taxes in the state budget revenues. In addition,
arxiv
Intended and Unintended Effects of E-Cigarette Taxes on Youth Tobacco Use
Journal of Health Economics, 2021 Over the past decade, rising youth use of e-cigarettes and other electronic nicotine delivery systems (ENDS) has contributed to aggressive regulation by state and local governments.
Rahi Abouk +8 more
semanticscholar +1 more source
Taxing Fracking: The Politics of State Severance Taxes in the Shale Era
, 2015 States producing gas and oil have long levied severance taxes at the point of extraction, commonly placing most revenues into general funds. These taxes have assumed new meaning in many states amid the expansion of gas and oil production accompanying the
B. Rabe, R. Hampton
semanticscholar +1 more source
Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States [PDF]
arXiv, 2021 This paper investigates the assumption of homogeneous effects of federal tax changes across the U.S. states and identifies where and why that assumption may not be valid. More specifically, what determines the transmission mechanism of tax shocks at the state level? How vital are states' fiscal structures, financial conditions, labor market rigidities,
arxiv
Minimum Wages and Optimal Redistribution [PDF]
arXiv, 2022 This paper analyzes whether a minimum wage should be used for redistribution on top of taxes and transfers. I characterize optimal redistribution for a government with three policy instruments -- labor income taxes and transfers, corporate income taxes, and a minimum wage -- using an empirically grounded model of the labor market with positive firm ...
arxiv
Welfare Effects of Labor Income Tax Changes on Married Couples: A Sufficient Statistics Approach [PDF]
arXiv, 2021 This paper develops a framework for assessing the welfare effects of labor income tax changes on married couples. I build a static model of couples' labor supply that features both intensive and extensive margins and derive a tractable expression that delivers a transparent understanding of how labor supply responses, policy parameters, and income ...
arxiv
A three-state kinetic agent-based model to analyze tax evasion dynamics [PDF]
Physica A 414, 321 (2014), 2014 In this work we study the problem of tax evasion on a fully-connected population. For this purpose, we consider that the agents may be in three different states, namely honest tax payers, tax evaders and undecided, that are individuals in an intermediate class among honests and evaders.
arxiv +1 more source
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
, 2004 This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998.
J. Bakija, J. Slemrod
semanticscholar +1 more source